Intellectual Capital

Contents

Table of Figures xi Lists of Tables xii Foreword xv Preface xvii  Chapter One: Intellectual Capital: An Introduction 1 Knowledge: What is it and How is it? 14 Towards a phenomenology of the Knowledge Economy 22 New Forms of Organisational Resources 29 Intangible Assets 31 Intellectual Capital 45 Human Capital 63 Structural Capital 65 Information and Knowledge Assets 67 Conclusion 72  Chapter Two: Intellectual Capital: Management and Development 81 Intellectual Capital Management: A definition 83 Knowledge Acquisition Vs. Knowledge Creation 90 Knowledge Management 95 Knowledge Management and Intellectual Capital Management 100 Knowledge Management: Human Capital 104 Knowledge Management: Organisational and Structural Capital 106 Knowledge Management: Relational and Social Capital 110 Organisational Culture 113 Organisational Culture and Human Capital 115 Organisational Culture and Structural Capital 118 Management of Organisational Learning 121 Organisational Learning and Intellectual Capital 127 Management of Organisational Capabilities 129 Organisational Capabilities and Intellectual Capital 131 Management of Collaborative and Coopetitive Relationships 133 Interorganisational partnership and Intellectual Capital 136 Conclusion 138  Chapter Three: Intellectual Capital: Measurement Models 147 Organisational Performance and Performance Measurement 148 Accounting for Tangible Assets 153 Accounting for Intangible Assets 159 Intellectual Capital Measurement: An Overview 173 Intellectual Capital Measurement: Descriptive Models 175 The Market Capitalis